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<![CDATA[THE INFLUENCE OF ACCRUAL EARNINGS MANAGEMENT, REAL EARNINGS MANAGEMENT AND AUDITOR'S REPUTATION ON COMPANY VALUE WITH MODERATION OF CORPORATE GOVERNANCE ]]>
<![CDATA[Simanjuntak, Megawaty]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal Apresiasi Ekonomi Vol 12, No 1 (2024) ]]>
Publisher : <![CDATA[Institut Teknologi dan Ilmu Sosial Khatulistiwa ]]>
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DOI: 10.31846/jae.v12i1.712
<![CDATA[Urgency of this research is because there is still a gap in previous research regarding earnings management and auditor reputation on company value. Novelty in the research by adding the corporate governance mechanism factor as a moderating variable which was not investigated in previous research. This research aims to test the effectaccrualsearnings management, real earnings management,and auditor's reputation on firm value with corporate governance as moderator. The research sample used was 133 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The method of determining the sample using a purposive technique with reference to several established criteria. The data analysis method uses panel data regression through the approachGeneralizedMoment of Methode(GMM). The results showed that accruals and real earnings management had a negative effect on firm value, while auditor reputation had a positive effect on firm value. Apart from that, research also shows that corporate governance is able to weaken the influence of accrual and real earnings management on company value, and strengthen the influence of auditor reputation on company value. This research raises managerial contributions for companies to further improve corporate governance through the implementation of the ACGS scorecard in providing transparency and accountability to stakeholders. Keywords: accrualsearnings management, real earnings management, auditor reputation corporate governance, company values.. ]]>
<![CDATA[Pengaruh Kompetensi SDM, Komitmen Organisasi, Pemanfaatan Teknologi Informasi dan SIA Terhadap Kualitas Laporan Keuangan Pemerintah Daerah ]]>
<![CDATA[Stefani, Pipit Eka]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Mutiara: Multidiciplinary Scientifict Journal Vol. 1 No. 7 (2023): Mutiara: Multidiciplinary Scientifict Journal ]]>
Publisher : <![CDATA[Al Makki Publisher ]]>
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DOI: 10.57185/mutiara.v1i8.40
<![CDATA[Pengujian ini bertujuan untuk mengetahui pengaruh Kapabilitas Aset Manusia (X1), Tanggung Jawab Hirarki (X2), Pemanfaatan Inovasi Data (X3) dan Kerangka Data Pembukuan (X4) terhadap Sifat Laporan Moneter Pemerintah Daerah (Y). Pemeriksaan ini menggunakan teknik kuantitatif. Jenis informasi dalam pemeriksaan ini merupakan informasi penting. Populasi eksplorasi sebanyak 41 responden (Dinas Kesejahteraan Organisasi Kota Jakarta Barat). Pemeriksaan ini menggunakan berbagai investigasi straight relapse dengan program IBM SPSS Measurements 26. Berdasarkan hasil pengujian menunjukkan bahwa faktor Kapabilitas Aset Manusia, Tanggung Jawab Hirarki, Pemanfaatan Inovasi Data dan Kerangka Pembukuan Data berpengaruh terhadap variabel Sifat Laporan Moneter Pemerintah Daerah. Informasi yang diperoleh dari pemeriksaan ini dapat diakses Dampak Kemampuan Aset Manusia, Tanggung Jawab Otoritatif, Penggunaan Inovasi Data, Kerangka Data Pembukuan Terhadap Sifat Laporan Moneter Provinsi.]]>
<![CDATA[PENGARUH LEVERAGE, PROFITABILITAS, DAN PERENCANAAN PAJAK TERHADAP MANAJEMEN LABA ]]>
<![CDATA[Ningrum, Tika Deby Aprilia]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal Ilmiah Global Education Vol. 4 No. 4 (2023): JURNAL ILMIAH GLOBAL EDUCATION, Volume 4 Nomor 4, Desember 2023 ]]>
Publisher : <![CDATA[LPPM Institut Pendidikan Nusantara Global ]]>
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DOI: 10.55681/jige.v4i4.1372
<![CDATA[The study aims of this research is to analyse the impact of leverage, profitability, and tax planning on earnings management. The data used in this study are secondary data derived from the financial statements of companies listed on the Indonesian Stock Exchange (BEI) for the period 2019 – 2021. The research sample used 50 companies that met the criteria of a total of 216 companies with purposive sampling methods for the sample collection of the research. Data analysis using panel data regression, this study measurement using Econometric Views 12 (EViews 12). The results of this study show that the variable leverage projected by the Debt-equity ratio (DER) has a significant negative impact on earnings management. Variable profitability projected with Return on assets (ROA) has a significant positive impact on earnings management. Tax planning variables proxied with the Tax Retention Rate (TRR) do not affect earnings management. For the company to be able to define positive policies that can maintain the sustainability of the business and can meet the expectations of shareholders in earnings management.]]>
<![CDATA[SCALE UP USAHA KUE MARKE DALAM MENDUKUNG KELESTARIAN KULINER TRADISIONAL ]]>
<![CDATA[Rahman, Maulana]]>;
<![CDATA[Mahroji, Mahroji]]>;
<![CDATA[Alamsyah, Wan]]>
<![CDATA[ Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 8, No 1 (2025): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Tapanuli Selatan ]]>
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DOI: 10.31604/jpm.v8i1.10-16
<![CDATA[Kuliner merupakan salah satu unsur dari budaya, keberadaan budaya pangan lokal ini dapat dijadikan sebagai simbol daerah dalam mendukung pengembangan pariwisata, sinergi gastronomi dan pariwisata dalam meningkatkan pariwisata sehingga membawa manfaat besar bagi sektor lain yang terkait yang berpijak pada kesejahteraan masyarakat. Kelompok Usaha Kue Markee merupakan kelompok usaha beranggotakan  ibu-ibu PKK Desa Pahlawan yang memiliki inisiatif untuk menjadi produktif. Kelompok usaha kue Markee ini memiliki permasalahan diantaranya minim pengetahuan tentang pengolahan adonan kue yang baik, pengemasannya masih sangat sederhana dan konvensional, serta media promosi yang belum terbentuk sehingga promosi yang dilakukan masih melalui word of mouth. Berdasarkan kondisi tersebut maka diperlukan suatu kegiatan yang dapat membuat kelompok usaha Kue Markee ini lebih bisa dikenal dan diimbangi dengan produk yang lebih berkualitas dibanding dengan saat ini, sehingga ada peningkatan pendapatan bagi kelompok usaha kue markee tersebut. Oleh karena itu, maka diusulkan sebuah kegiatan FGD untuk menciptakan suatu merek dan logo yang bisa menjadi identitas produk. Kemudian diperlukan pengetahuan yang lebih baik tentang proses produksi yaitu teknik pengadonan yang lebih baik serta pemahaman terhadap pentingnya kemasan higienis dan praktis. Selanjutnya didukung dengan sarana/media promosi mencakup wilayah yang lebih luas agar bisa menjangkau minat calon konsumen yang lebih luas.]]>
<![CDATA[Pengaruh Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) Terhadap Harga Saham (Studi Empiris Pada Perusahaan Food & Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2016-2021) ]]>
<![CDATA[Khoirunnisa, Khoirunnisa]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal Ilmiah Wahana Pendidikan Vol 10 No 12 (2024): Jurnal Ilmiah Wahana Pendidikan ]]>
Publisher : <![CDATA[Peneliti.net ]]>
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DOI: 10.5281/zenodo.12536752
<![CDATA[Tujuan utama dari penelitian ini adalah untuk menganalisis hubungan antara Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) terhadap Harga Saham. Populasi dalam penelitian ini adalah Perusahaan Manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia Periode 2016-2021. Populasi dalam penelitian adalah 131 perusahaan. Penelitian ini menggunakan 14 perusahaan dengan total data 86 sebagai sampel. Teknik pengambilan sampel menggunakan purposive sampling. Hasil dari penelitian ini menunjukan bahwa Debt to Equity Ratio (DER), Return On Equity (ROE) dan Current Ratio (CR) berpengaruh secara simultan terhadap Harga Saham. Variabel Debt to Equity Ratio (DER) berpengaruh secara negatif dan signifikan terhadap Harga Saham, Return On Equity (ROE) berpengaruh secara positif terhadap Harga Saham, Current Ratio (CR) berpengaruh positif terhadap Harga Saham.]]>
<![CDATA[Pengaruh Likuiditas, Leverage, dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Industri Sektor Coal Production yang Terdaftar di BEI Tahun 2020-2023 ]]>
<![CDATA[Kusuma, Vidia Nanda]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ AKADEMIK: Jurnal Mahasiswa Humanis Vol. 4 No. 3 (2024): AKADEMIK: Jurnal Mahasiswa Humanis ]]>
Publisher : <![CDATA[Perhimpunan Sarjana Ekonomi dan Bisnis ]]>
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DOI: 10.37481/jmh.v4i3.1073
<![CDATA[Companies are founded to obtain maximum or maximum profits and to achieve their goals in the form of company value. In this way, a company can develop continuously and provide returns that benefit the company owner so that the company can prosper. This research aims to see the effect of liquidity (CR), leverage (DER), profitability (ROA) on company value in industrial companies in the coal production sector listed on the IDX in 2020-2023 in the company's financial reports. In this research, there are 26 companies that have been selected using purposive sampling criteria with samples from mining industry companies in the coal production sub-sector listed on the IDX consecutively for 4 years in 2020-2023, companies that use the rupiah as their currency in reporting. Financial year 2020 – 2023, companies that have complete financial reports consecutively from 2020-2023. So the sample obtained was 26 companies with 104 data studied. The data used is secondary data in the form of financial reports obtained from the site www.idx.co.id. The research design uses the causality method. The data analysis technique used is multiple regression. The results of this research show that liquidity has a significant positive effect on company value. Leverage has a significant positive effect on company value. Profitability has a significant positive effect on company value. Future researchers will be able to add additional variables in the hope of making comprehensive findings that are also relevant to various situations for various business industries so that the coefficient values are normal or not too low. The value of the company will be an important consideration for investors when investing in the company, because the value of the company lies in the activity of evaluating the development of the company itself.]]>
<![CDATA[Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan terhadap Penghindaran Pajak ]]>
<![CDATA[Elizabeth, Jesica]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v10i2.5982
<![CDATA[Companies legitimately attempt to lower their tax bills by exploiting tax loopholes; this is called tax avoidance. The purpose of this study is to examine how the Cash Effective Tax Rate (CETR) is affected by ROA, DER, and LN, in relation to tax avoidance. Agency theory, the basis of this study, states that managers tend to make decisions, including those related to corporate tax management, based on their own self-interest, rather than the interests of the owners. Using data from 112 observations from energy sector companies listed on the Indonesia Stock Exchange for the period 2021–2024, this study adopted a quantitative method with multiple linear regression. There is a negative correlation between tax avoidance and profitability, according to the study results. As profits increase, businesses are less likely to engage in tax avoidance strategies. This is in line with agency theory, which highlights the importance of reputation and owner influence on management. At the same time, there is no clear relationship between leverage and company size; this suggests that tax avoidance techniques by energy industry businesses are not always determined by their overall assets or debt levels.]]>
<![CDATA[Pengaruh Komisaris Independen, Komite Audit, Preferensi Risiko Eksekutif, dan Profitabilitas terhadap Penghindaran Pajak ]]>
<![CDATA[Shinta, Shinta]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v10i2.5985
<![CDATA[Tax avoidance practices represent a crucial aspect of corporate governance, reflecting management's legal efforts to minimize fiscal obligations. Agency conflicts arise when the interests of management (agents) clash with those of owners (principals), particularly in terms of tax compliance and financial reporting. Based on agency theory, this study examines the empirical influence of independent commissioners, audit committees, executive risk preferences, and profitability on tax avoidance. Using a quantitative approach, secondary data were collected from the annual reports of BEI banks for the period 2021–2023 and analyzed using multiple linear regression after testing classical assumptions. The results indicate that, partially, only profitability has a significant positive effect. Independent commissioners, audit committees, and executive risk preferences do not have individual impacts. However, all four variables simultaneously significantly influence tax avoidance practices, confirming the relevance of oversight mechanisms and managerial characteristics in controlling corporate opportunistic behavior.]]>
<![CDATA[Pengaruh Manajemen Laba Akrual, Ukuran Perusahaan, Kualitas Audit, dan Profitabilitas terhadap Kualitas Laba pada Perusahaan Manufaktur ]]>
<![CDATA[Muliani, Upekha Tri]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v10i2.6002
<![CDATA[In an increasingly complex business environment, earnings quality is influenced not only by operational performance but also by various internal and external factors of a company. This study aims to analyze the effect of accrual earnings management, firm size, and audit quality on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period of 2021 to 2023. Earnings quality is an important indicator in evaluating a company's financial performance and serves as a basis for investors' decision-making. This research employs a quantitative approach using multiple linear regression analysis. The sample was selected using purposive sampling, with secondary data derived from companies’ annual financial reports. Based on agency theory, there is a conflict of interest between managers and owners, which encourages managers to maximize earnings quality by utilizing various internal and external factors. Accrual earnings management, audit quality, profitability and firm size serve as external monitoring mechanisms to mitigate conflicts between managers and owners. The results indicate that accrual earnings management has a positive and significant effect on earnings quality. However, firm size and audit quality do not have a significant effect on earnings quality. Nevertheless, simultaneously, all three independent variables are proven to have a significant effect on earnings quality. These findings suggest that accrual management practices play a crucial role in enhancing the quality of earnings information, while firm size and audit quality have not yet made a meaningful contribution in this context. This study has implications for companies to adopt greater transparency in financial reporting practices, and for investors to consider internal factors affecting earnings quality. The results are also expected to serve as an academic reference for future research in the field of financial accounting.]]>
<![CDATA[Faktor yang Memengaruhi Financial Distress ]]>
<![CDATA[Laudiantika, Resti]]>;
<![CDATA[Mahroji, Mahroji]]>
<![CDATA[ Jurnal EMT KITA Vol 10 No 2 (2026): APRIL 2026 ]]>
Publisher : <![CDATA[Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA ]]>
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DOI: 10.35870/emt.v10i2.6030
<![CDATA[Financial distress represents a critical condition that threatens a company’s sustainability due to difficulties in fulfilling its financial obligations. In Indonesia, the property sector has been particularly vulnerable, especially in the post-COVID-19 period marked by declining markets and reduced consumer purchasing power. This study aims to provide empirical evidence on the effects of liquidity (CR), debt policy (DER), and leverage ratio (ICR) on financial distress, measured by the Altman Z-Score. Using a quantitative approach, multiple linear regression analysis was conducted on secondary data obtained from the annual financial statements of property companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. The sampling method applied was purposive sampling. The results reveal that liquidity (CR) has a significant positive effect on financial distress, while debt policy (DER) and leverage ratio (ICR) show significant negative effects. These findings are in line with Signaling Theory, which suggests that financial information serves as an important signal for external stakeholders in assessing corporate conditions and prospects. The study’s limitations include the restricted sample size and short observation period. Therefore, further research is recommended to expand the sectoral coverage, extend the observation period, and include additional variables such as profitability and sales growth. These variables are expected to strengthen the financial distress prediction model by representing a company’s ability to generate profits and sustain revenue growth.]]>
